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Taiwan Increases VAT Registration Threshold for Non-Resident Electronic Service Providers

23 April 2025

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Approved Changes

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Taiwan

Taiwan Ministry of Finance has issued Decree No. 11404515421 of 7 April 2025, which amends the regulations on VAT for non-resident electronic service (e-commerce) providers. This includes, among other things, an increase in the VAT registration threshold for non-residents selling electronic services to natural persons in Taiwan from TWD 480,000 to TWD 600,000. The increase is effective from 7 April 2025.